Essential. That’s electronic invoicing for EU companies in the midst of digital transformation. The adoption of electronic invoicing is already paying off: efficiency, transparency, and legal compliance. However, its implementation and mandatory status vary across the different countries that make up the European Union. That is why, in this article, we detail the current state of electronic invoicing in the EU, which countries have already implemented it, and how they relate to Spain. In other words, we provide you with a 360-degree view of the current continental landscape on this topic.
Current status of electronic invoicing in the EU
It is a fact that the adoption of electronic invoicing in the EU is progressing at a steady pace. In fact, we analyzed electronic invoicing in the EU in 2022 , and since then there have been changes and improvements in this regard.
Currently, several EU countries have already made electronic invoicing mandatory for certain transactions. This is even more so in the B2G sector (Business to Government). However, The single European electronic invoicing system is designed to be comprehensive and apply across the board.
EU countries that have adopted and regulated electronic invoicing
However, the pace of electronic invoicing adoption across Europe varies from country to country. Let’s take a look at the situation by country, starting with those we’ve already discussed on this easyap blog:
- Italy. A pioneer in the adoption of mandatory electronic invoicing through FatturaPA for both B2B (Business to Business) and B2G since 2019.
- France. It has adopted a phased implementation strategy; electronic invoicing (Factur-X) was already mandatory for B2G and has been mandatory for B2B since 2024.
- Portugal. It has had electronic invoicing for B2G since 2019. It is also being gradually implemented for B2B, and the official system used is SAF-T.
- Spain. According to our electronic invoicing regulations, it is already mandatory for B2G transactions, and a gradual rollout for B2B transactions is already underway.
- Poland. It is already implementing mandatory B2B digital invoicing for 2024, using the KSeF and with the aim of improving tax efficiency.
- Germany. In Germany, electronic invoicing has been a legal requirement for B2G transactions since 2020 and is handled through the XRechnung. Currently, many B2B companies are voluntarily adopting it.
- Netherlands. In the Netherlands, online invoicing has been mandatory for B2G transactions since 2017. However, the private sector is still adopting it on a voluntary basis.
- Sweden. Since 2019, it has been mandatory only in the public sector, although it is gradually being extended to the private sector.
- Denmark. It was one of the first countries to implement mandatory electronic invoicing for B2G, having used it since 2005.
- Finland. In this third Scandinavian country we have mentioned, which boasts high levels of digitization, there has been widespread adoption in B2G and B2B since 2010.
- Austria. It was made mandatory for B2G in 2014 and is available in two formats: ebInterface (national) or Peppol (international). In the private sector, adoption is voluntary, although it is growing rapidly.
- Croatia. With digital invoicing having been mandatory for the public sector since 2019 and through the eRacun, the Balkan country continues to move toward broader adoption, which is expected to reach 100% by 2026.
- Slovenia. Electronic invoicing has been mandatory for the public sector since 2015, although it is one of the countries that adopted it on its own initiative earlier (digital invoices were already in use around 2001). The official format is e-Slog 2.0, which is universal.
- Estonia. It is one of the most digitally advanced countries in the EU, where electronic invoicing is already mandatory in B2G transactions and, at the same time, increasingly used in B2B transactions. In addition, they use a Central Information System (CIS) called Rik.ee.
- Latvia. Mandatory for B2G transactions since 2019, with growing use in the private sector. In fact, it is expected to become a legal requirement for B2B transactions by the end of 2025, according to current regulations.
- Lithuania. Electronic invoicing has been mandatory in the public sector since 2017, as part of a tax modernization policy and through its eSaskaita.
- Belgium. Currently, electronic invoicing is mandatory for certain B2G transactions, but its adoption in the private sector is still voluntary. However, it will become legally mandatory in January 2026. In addition, they have a Peppol access point for this purpose, called Mercurius.
- Greece. Greece is implementing electronic invoicing on a voluntary basis through myDATA, but mandatory implementation is expected to be rolled out soon.
- Hungary. Implementation is still voluntary in the private sector, but companies that comply through the NAV are eligible for tax incentives.
- Romania. Currently being implemented on a voluntary basis via RO e-invoice. Adoption is expected to become more widespread in the latter part of 2024 and in 2025.
- Bulgaria. Currently, adoption is voluntary, but the groundwork is being laid for its mandatory implementation in the coming years, following the models of Italy and France.
- Ireland. Electronic invoicing is a legal requirement only for certain B2G transactions, while the private sector continues to opt for a gradual adoption.
- Slovakia. In recent years, there has been a voluntary adoption in the private sector, as well as progress in the digitization of B2G transactions with the eKasa since its implementation in 2023.
- Luxembourg. Its implementation is voluntary in the private sector, although it is expected to become mandatory by 2030, as it has been for B2G since 2019. In the latter type of transaction, the Peppol network is also used.
- Czech Republic. Electronic invoicing is voluntary, although its use has increased considerably, especially since 2016 and through the NEN.
- Cyprus. On the island, adoption for B2B and B2C is voluntary, although there has been growing interest since its mandatory implementation for B2G transactions in 2022 via the Peppol network and the Ariadni.
- Malta. This other Mediterranean island adopted electronic invoicing for B2G transactions in 2010, but for B2B and B2C transactions it remains voluntary, although regulated.
In any case, this summary table is more visual and practical.
| Country | Mandatory adoption |
| Italy | B2B and B2G |
| France | B2G, B2B in 2024 |
| Portugal | B2G, a subset of B2B |
| Germany | B2G |
| Netherlands | B2G |
| Sweden | B2G |
| Denmark | B2G |
| Finland | B2G and widely used in B2B |
| Poland | Planning for 2024–2025 |
| Austria | B2G |
| Croatia | B2G |
| Slovenia | B2G |
| Estonia | B2G and widely used in B2B |
| Latvia | B2G |
| Lithuania | B2G |
| Belgium | Only certain B2G transactions |
| Greece | Currently being implemented |
| Hungary | Voluntary adoption |
| Romania | Currently being implemented |
| Bulgaria | Voluntary adoption |
| Ireland | Only certain B2G transactions |
| Slovakia | Voluntary adoption |
| Luxembourg | B2G |
| Czech Republic | Voluntary adoption |
| Cyprus | B2G |
| Malta | Only certain B2G transactions |
Compatibility and interoperability of electronic invoicing
In fact, one of the challenges in electronic invoicing for EU companies is interoperability between different national systems. The European Commission is promoting the EN 16931 standard to ensure that electronic invoices generated in one country can be processed in any other EU country.
Spain, for example, has interoperability agreements with Italy, France, Portugal, and Germany. As a result, adopting electronic invoicing across borders is easier with companies and governments in these countries. These agreements make it easier for Spanish companies to do business in Europe without having to adapt their invoicing systems to local laws.
For its part, the aforementioned Peppol, as a pan-European initiative, is also promoting interoperability. It provides a common framework for electronic invoicing and document exchange.
Outlook for electronic invoicing from 2024 onward
Similarly, the roadmap for EU electronic invoicing roadmap points to clear trends with the aim of ensuring transparency and reducing tax fraud. These are:
- Expansion into the B2B sector. Most countries are implementing plans to make electronic invoicing mandatory in the private sector.
- Advanced automation. Electronic invoicing will become increasingly integrated with ERP and accounting systems, automating processes and improving operational efficiency.
- Strengthening interoperability. Efforts to improve interoperability among the various European systems will be stepped up.
In this regard, easyap offers customized solutions for companies in the midst of transitioning to a digital environment. With electronic invoicing becoming increasingly mandatory in the coming years, a tailored and flexible system makes all the difference. We help you meet current and future requirements. Contact us to take advantage of the opportunities that the digitization of the European economy is already offering you.
